Does loan loss provision signal income smoothing? An empirical investigation of Indian banking industry

By:

DAS, SANTANU

Contributor(s):

VAISH, ANURIKA

Material type:

Mixed materialsPublication details: 2012Description: 58-68Subject(s):

BANKING

NLM classification:

332.6

In: ICFAI: Journal of Accounting ResearchMSummary: Concept and legality of income smoothing is a much debated topic in the field of accounting. It is carried out suit the requirements of a firm when it is to declare financial results. There are many tools used by frms to smooth the income, and loss porvision is one of them. This paper makes an attempt to study this behavior of firms (banks) in India.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		11/2	Available		P14328

Concept and legality of income smoothing is a much debated topic in the field of accounting. It is carried out suit the requirements of a firm when it is to declare financial results. There are many tools used by frms to smooth the income, and loss porvision is one of them. This paper makes an attempt to study this behavior of firms (banks) in India.

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